The Indian Central Board of Excise and customs has on 19th January 2012 had notified new set of rules relating to the refund of anti dumping duty . Under these rules , an importer can obtain if he proves that anti dumping duty in excess of the actual margin of dumping has been paid by him.

While provisions made in year 2000 to frame rules to refund such duty , they have been notified only now . To provide for procedure for determination of amount paid in excess by computing actual margin of dumping , the government has also amended custom tariff ( Identification , Assessment and Collection of Anti dumping Duty on dumped articles and for determination of injury )Rules , 1995 ,. The new refund of anti dumping Duty (paid in excess of actual margin of dumping ) Rules 2012 and other related amendments come after last year ‘s budget had amended the parent provision in the Custom tariff act ,1975 ( section 9AA) to enable the Indian Govt to reduce anti dumping duty on such cases .

The new rules provide time period of three months for filing refund application to assistant/deputy commissioner of customs at the port of importation . Three months will be counted from the date of issue of notification by the government ( date when the notification relating to the reduction in the rates has been notified ) or from the date of the judgment or the order of Court or Tribunal or authority .refund has to be made to the claimant within 90 days of application .